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2008 (9) TMI 665 - CESTAT, BANGALORECess - Paper cess - Inclusion of paper cess in calculation of Education Cess - Held that: - it is satisfied as the Cess on Paper may be considered as duty of Excise. But, there is another condition by which the Cess should be levied and collected by the Department of Revenue. Obviously, Paper Cess is not levied by the Department of Revenue, it is levied by the Department of Industrial Development, Ministry of Commerce and Industry. Therefore, the second condition is not satisfied fully. No doubt it is collected by the Department of Revenue, but not levied by it. Hence, Paper Cess is not includable. We find that the Board’s clarification is in consonance with Section 93. There is no ambiguity. Hence, we are of the view that the Cess on Paper is not includable in the calculation of the Education Cess - appeal allowed - decided in favor of appellant.
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